📚 Year 7 AQA Accounting: Key Terms Quick Study Guide | Year 7 AQA 会计：词汇术语速记指南
Accounting has its own language. When you begin Year 7 AQA Accounting, the first challenge is to learn the vocabulary. Words like ‘asset’, ‘liability’, ‘revenue’ and ‘expense’ are the building blocks of every financial statement. This guide will help you memorise the most important terms quickly and understand what they really mean, not just recite definitions. By connecting each term to a simple concept or a memory trick, you will build confidence for your lessons and homework.
会计有自己的语言。当你开始学习 Year 7 AQA 会计时，第一个挑战就是掌握其词汇。像“资产”、“负债”、“收入”和“费用”这些词语是每份财务报表的基石。本指南将帮助你快速记住最重要的术语，并理解其真正含义，而不仅仅是背诵定义。通过将每个术语与一个简单的概念或记忆技巧联系起来，你将为自己的课堂和作业建立信心。
1. What Is Accounting? | 什么是会计？
Accounting is the process of recording, summarising and reporting financial transactions to show the true financial position of a person or a business. Think of it as the language of money. Accountants keep score, but instead of goals they track pounds and pence. In Year 7, the focus is on understanding the very basics: what a business owns, what it owes, and whether it is making a profit.
会计是记录、汇总和报告财务交易的过程，用以显示个人或企业的真实财务状况。可以把它想象成金钱的语言。会计师负责记分，但他们追踪的不是进球，而是英镑和便士。在 Year 7 阶段，重点在于理解最基础的概念：企业拥有什么，欠别人什么，以及它是否在盈利。
The first step is to think like a detective. Every time a business buys something, sells something or pays a bill, a ‘transaction’ has happened. Accounting captures all of these and organises them into neat reports. The three most common reports are the income statement, the statement of financial position, and the cash flow statement. But before you can read any report, you must know the words.
第一步是要像侦探一样思考。每当企业买东西、卖东西或支付账单时，就发生了一笔“交易”。会计记录所有这些交易，并将其整理成清晰的报表。最常见的三种报表是利润表、财务状况表和现金流量表。但在阅读任何报表之前，你必须先了解这些词汇。
2. Assets – What the Business Owns | 资产——企业所拥有的
An asset is anything valuable that a business owns or controls. It could be cash in the bank, a delivery van, computers, or even money that customers promise to pay later (called ‘trade receivables’ or debtors). The simplest memory trick is: an asset puts money IN your pocket, either now or later.
资产是企业拥有或控制的任何有价值的东西。它可以是银行里的现金、送货车、电脑，甚至是客户承诺稍后支付的款项（称为“应收账款”或债务人）。最简单的记忆技巧是：资产会把钱放进你的口袋，无论是现在还是将来。
Assets are usually split into two groups. Non-current assets (also called fixed assets) are items the business plans to keep for more than one year, such as buildings, machinery and vehicles. Current assets are things that will change within a year – cash, inventory (stock) and trade receivables. Think of a sandwich shop: the cash register is a non-current asset, but the bread and cheese in the fridge are current assets (inventory).
资产通常分为两类。非流动资产（也称为固定资产）是企业计划持有超过一年的项目，例如建筑物、机器和车辆。流动资产则是在一年内会发生变动的项目——现金、存货（库存）和应收账款。想象一家三明治店：收银机是非流动资产，但冰箱里的面包和奶酪是流动资产（存货）。
To remember the word ‘asset’, link it to ‘access’ – the business has access to these resources. If you can touch it, count it or turn it into cash, it is probably an asset.
要记住“资产”这个词，可以把它和“获取”联系起来——企业能够获取这些资源。如果你能摸到它、清点它或将其变成现金，它很可能就是一项资产。
3. Liabilities – What the Business Owes | 负债——企业所欠的
A liability is a debt or an obligation – something the business owes to others. This could be a bank loan, money owed to suppliers (trade payables or creditors), or even unpaid bills. A simple memory phrase: ‘Lia-bility = LIA-bility to pay someone else’. The word contains ‘liable’, which means responsible.
负债是债务或义务——企业欠他人的东西。这可能是银行贷款、欠供应商的款项（应付账款或债权人），甚至是未付账单。一个简单的记忆口诀是：“Lia-bility = 有责任（liable）付给别人”。这个词里包含“liable”，意思是有责任的。
Just like assets, liabilities are split into non-current and current. Non-current liabilities are debts that do not need to be repaid within one year, like a five-year bank loan. Current liabilities are due within a year, such as trade payables or a short-term overdraft. Picture a teenager saving for a phone: money borrowed from parents can be a current liability if you must repay it next month, but a longer loan from a friend for a year is more like a non-current liability.
和资产一样，负债也分为非流动负债和流动负债。非流动负债是不需要在一年内偿还的债务，比如五年期银行贷款。流动负债则是一年内到期，例如应付账款或短期透支。想象一个青少年在攒钱买手机：如果你下个月必须归还，那么从父母那里借的钱就是流动负债；而向朋友借的一年期贷款则更像非流动负债。
The golden rule: Liabilities are the opposite of assets. Assets are resources; liabilities are claims against those resources.
黄金法则：负债与资产相反。资产是资源；负债是对这些资源的要求权。
4. Owner’s Equity – The Owner’s Share | 所有者权益——所有者的份额
Owner’s equity (or capital) represents the owner’s financial interest in the business. It is what is left after you subtract all liabilities from all assets. This is known as the Accounting Equation:
所有者权益（或资本）代表所有者在企业中的财务利益。它是从所有资产中减去所有负债后的剩余。这被称为会计等式：
Assets = Liabilities + Owner’s Equity
This equation must always balance. If a business has £10,000 in assets and £6,000 in liabilities, the owner’s equity is £4,000. Think of a bicycle: if the bike is worth £200 (asset) and you still owe £50 to a friend who lent you money to buy it (liability), then your true ownership (equity) is £150.
这个等式必须始终保持平衡。如果一个企业拥有 10,000 英镑的资产和 6,000 英镑的负债，那么所有者权益就是 4,000 英镑。想象一辆自行车：如果这辆车价值 200 英镑（资产），而你还欠借给你钱买车的朋友 50 英镑（负债），那么你真正的所有权（权益）就是 150 英镑。
Equity can increase in two main ways: the owner invests more money (capital introduced), or the business makes a profit that is kept inside the business (retained earnings). Make a note: drawings (when the owner takes money out for personal use) reduce equity. So every transaction affects at least two parts of the equation.
权益可以通过两种主要方式增加：所有者投入更多资金（投入资本），或者企业赚取利润并将其保留在企业内部（留存收益）。请注意：提款（当所有者取出资金用于个人用途时）会减少权益。因此，每笔交易至少会影响等式的两个部分。
5. Revenue – Money Coming In | 收入——进账
Revenue (or sales, or turnover) is the money a business earns from selling goods or providing services. It is the top line of the income statement, not to be confused with profit. A quick tip: think of ‘revenue’ as ‘re-venue’ – money that comes back (venue means arrival) from customers.
收入（或销售额，或营业额）是企业通过销售商品或提供服务而赚取的钱。它是利润表的顶行，不要与利润混淆。一个小窍门：把“收入”想象成“再（re）-到来（venue）”——从客户那里返回的钱。
Revenue does not include money from loans or selling old equipment; those are different types of inflows. Only the main business activity counts. For a bakery, selling bread creates revenue; selling a used oven does not. When recording revenue, accountants use the accrual principle: revenue is recognised when it is earned, even if the cash hasn’t arrived yet.
收入不包括贷款或出售旧设备的钱；那些是不同类型的流入。只有主营业务活动才算。对于一家面包店来说，卖面包产生收入；出售旧烤箱则不算。在记录收入时，会计师采用权责发生制：收入在赚取时即确认，即使现金尚未到账。
To memorise: Revenue = Regular money from selling core products/services. Keep it separate from ‘cash received’, which could also be a loan.
记住：收入 = 来自销售核心产品/服务的常规收入。要与“收到的现金”区分开来，因为现金也可能是贷款。
6. Expenses – Money Going Out | 费用——出账
An expense is a cost a business incurs to earn revenue. Expenses include rent, wages, electricity, advertising, and the cost of goods sold. The matching principle tells us to record expenses in the same period as the revenue they help generate.
费用是企业为赚取收入而发生的成本。费用包括租金、工资、电费、广告费和销售成本。配比原则要求我们在与收入相同的期间记录其对应的费用。
Think of expenses as the ‘effort’ side of the business. To generate revenue, you need ingredients for the products you sell (cost of sales), people to serve customers (wages), and a place to operate (rent). A handy memory trick: ‘Expenses make you “ex” (out of) “pence”‘.
可以把费用看作企业的“付出”方面。要产生收入，你需要产品的原料（销售成本）、服务顾客的人员（工资）和运营场所（租金）。一个有用的记忆技巧：“费用（expenses）让你‘ex’（出去）‘pence’（便士）”。
It is crucial to distinguish between expenses and assets. If you buy a new laptop for £800 and expect to use it for 4 years, it is an asset, not an expense in the year of purchase. However, a monthly cloud software subscription of £10 is an expense because its benefit is used up quickly. The difference lies in the time period of economic benefit.
区分费用和资产至关重要。如果你花 800 英镑买了一台新笔记本电脑并预计使用 4 年，那么它是资产，而不是购买当年的费用。但是，每月 10 英镑的云软件订阅费则是费用，因为其效益很快就消耗掉了。区别在于经济利益的受益期间。
7. Profit, Income and Loss | 利润、收益和亏损
Profit is the reward for taking a business risk. It is calculated as:
利润是承担商业风险的回报。其计算公式为：
Profit = Revenue − Expenses
If expenses are greater than revenue, the result is a loss. There are different layers of profit. Gross profit is revenue minus cost of sales (the direct cost of making products). Operating profit then subtracts all other running expenses such as rent and wages. Finally, net profit (the bottom line) takes away everything, including interest and tax.
如果费用大于收入，结果就是亏损。利润有不同的层次。毛利是收入减去销售成本（制造产品的直接成本）。营业利润则在此基础上再减去所有其他运营费用，如租金和工资。最后，净利润（底线）减去了所有项目，包括利息和税金。
A simple analogy: you sell handmade lemonade for £1 per cup. Each cup costs £0.20 in ingredients (cost of sales). So your gross profit per cup is £0.80. But you also paid £5 for a stall at the school fair (an expense). That expense comes out of the total gross profit to find your operating profit. Learning this layered structure early makes AQA questions much easier.
一个简单的类比：你以每杯 1 英镑的价格出售自制柠檬水。每杯的成本是 0.20 英镑的原料（销售成本）。因此，你每杯的毛利是 0.80 英镑。但你还为学校义卖会的摊位支付了 5 英镑（一项费用）。该费用要从总毛利中扣除，以得出营业利润。尽早学习这种分层结构会使 AQA 考题简单得多。
8. The Accounting Equation and Double Entry | 会计等式与复式记账
Every transaction in accounting has two sides, just like a seesaw. This is the double-entry system. The accounting equation (Assets = Liabilities + Equity) is the reason why. When you buy inventory for cash, one asset (inventory) goes up, while another asset (cash) goes down. The equation stays balanced.
在会计中，每笔交易都有两个方面，就像跷跷板一样。这就是复式记账系统。会计等式（资产 = 负债 + 权益）是其原因所在。当你用现金购买存货时，一项资产（存货）增加，同时另一项资产（现金）减少。等式保持平衡。
Debit and credit are the tools of double entry. A debit (Dr) records an increase in assets or a decrease in liabilities/equity. A credit (Cr) does the opposite. Students often find this confusing, so use a mnemonic: ‘DEAD CLIC’ – Debits increase Expenses, Assets, Drawings; Credits increase Liabilities, Income, Capital. Say it out loud a few times!
借方和贷方是复式记账的工具。借方（Dr）记录资产的增加或负债/权益的减少。贷方（Cr）则相反。学生们常常觉得这很令人困惑，所以可以用一个助记词：“DEAD CLIC”——借方增加费用（Expenses）、资产（Assets）、提款（Drawings）；贷方增加负债（Liabilities）、收入（Income）、资本（Capital）。大声读几次！
Every time you see a transaction, ask yourself: (1) What has been received? (Debit) (2) What has been given? (Credit). For example, a business borrows £1,000 from the bank. Cash (asset) increases – debit cash. The loan (liability) increases – credit loan. Balance.
每当你看到一笔交易时，问自己：（1）收到了什么？（借方）（2）付出了什么？（贷方）。例如，企业从银行贷款 1,000 英镑。现金（资产）增加——借记现金。贷款（负债）增加——贷记贷款。保持平衡。
9. Key Documents: Invoices, Receipts and Vouchers | 关键单据：发票、收据和凭单
Source documents are the original records that prove a transaction happened. The most common ones in Year 7 are invoices, receipts, credit notes and statements. An invoice is a request for payment from a seller to a buyer. It lists the goods sold, quantity, price per unit and total amount due. A receipt is proof that payment has been made.
原始单据是证明交易发生的原始记录。在 Year 7 阶段最常见的单据有发票、收据、贷项通知单和对账单。发票是卖方要求买方付款的请求。它列明了所售商品、数量、单价和应付总额。收据是已付款的证明。
Think of it as a restaurant experience: the bill handed to you at the end of the meal is like an invoice (request to pay). After you pay, the card machine slip or the stamped bill is a receipt. In business, it is essential to keep both. If there is a return of goods, a credit note is issued to reduce the amount the buyer owes.
把它想象成一次餐厅体验：餐后递给你的账单就像一张发票（要求付款）。你付款后，刷卡机小票或盖章的账单就是收据。在商业中，两者都必须保留。如果发生退货，则会发出一份贷项通知单以减少买方的欠款金额。
Memory aid: ‘Invoice before, Receipt after’. Keep them in date order and you will never mix them up.
记忆助手：“付款前是发票，付款后是收据。”按日期顺序存放，你永远不会弄混。
10. Cash vs Credit Transactions | 现金交易与赊账交易
A cash transaction means the payment happens at the same time as the goods or services change hands. It does not necessarily mean physical coins and notes; it could be a debit card payment or a bank transfer. A credit transaction means there is a time delay between receiving the goods and paying for them. The business buys ‘on credit’ and becomes a trade payable.
现金交易意味着支付与商品或服务的交接同时发生。这并不一定指实物硬币和纸币；也可以是借记卡支付或银行转账。赊账交易则意味着收货与付款之间存在时间延迟。企业“赊购”并成为应付账款方（trade payable）。
This distinction is vital because it changes the way we record the transaction. For a cash sale, we immediately increase cash and revenue. For a credit sale, we increase trade receivables (asset) and revenue; cash only comes in later when the customer pays. AQA questions will often ask you to identify whether a transaction is cash or credit, so look for phrases like ‘paid immediately’ or ‘bought on credit’.
这种区分至关重要，因为它会改变我们记录交易的方式。对于现金销售，我们立即增加现金和收入。对于赊销，我们增加应收账款（资产）和收入；现金只有在客户后续付款时才会进来。AQA 考试题常要求你判断交易是现金交易还是赊账交易，因此要注意诸如“立即支付”或“赊购”等措辞。
A useful rhythm: Cash now, asset moves. Credit later, a promise appears.
一个有用的节奏：现金当下，资产流动。赊账将来，承诺出现。
11. The Trial Balance and Finding Errors | 试算平衡表与查找错误
A trial balance is a list of all the ledger accounts and their balances at a specific date. Total debits must equal total credits. If they do, it suggests the double entry has been done correctly. If they do not, there is an error that needs finding.
试算平衡表是特定日期所有分类账账户及其余额的列表。借方总额必须等于贷方总额。如果相等，则表明复式记账正确。如果不相等，则存在需要查找的错误。
Year 7 students should learn that a balanced trial balance does not prove everything is perfect. Some errors can still exist, like a transaction completely missed out (error of omission) or the same wrong amount on both sides (error of original entry). But it is a powerful check. It is like measuring your pocket money against your spending list – if totals match, you probably haven’t lost any coins down the sofa.
Year 7 学生应该知道，试算平衡表平衡并不能证明一切都是完美的。有些错误仍可能存在，例如交易完全遗漏（漏记错误）或借贷双方都使用了相同的错误金额（原始分录错误）。但这仍然是一次强有力的检查。就像把你的零花钱与你的花费清单对账一样——如果总数相符，你的钱大概没有掉到沙发缝里。
To memorise the order: List all accounts, place debit balances in one column and credit balances in another, add each column. Cross-check with the accounting equation. A simple step for your homework.
记住步骤：列出所有账户，将借方余额填入一列，贷方余额填入另一列，分别加总。用会计等式进行交叉核对。这是你家庭作业中的一个简单步骤。
12. Memory Techniques and Exam Tips | 记忆技巧与考试贴士
Use flashcards to drill key definitions. Write the term on one side and the definition plus an example on the other. Colour-code: green for assets, red for liabilities, blue for equity. Pictures help – draw a house (asset) with a mortgage label (liability) and a small flag on top for equity. The visual link anchors the concept.
使用抽认卡来反复练习关键定义。一面写术语，另一面写定义加一个例子。用颜色编码：绿色代表资产，红色代表负债，蓝色代表权益。图画也有帮助——画一栋房子（资产），上面贴一个写着“按揭贷款”的标签（负债），并在顶部插一面小旗子代表权益。视觉联系能巩固概念。
Create silly sentences for tricky pairs. For ‘accrual’ vs ‘prepayment’: ‘Accrual = Already used but not yet paid’ (we have to catch up); ‘Prepayment = Paid before use’. Think of a gym membership paid in advance (prepayment) versus enjoying the gym all month and then getting the bill (accrual).
为容易混淆的词汇对编造一些荒谬的句子。对于“应计费用”与“预付费用”：“应计（Accrual）= 已经使用但尚未支付（我们得补上）”；“预付（Prepayment）= 使用前已支付”。想象一下，提前支付了健身房会员费（预付），而另一种情况是整个月都在使用健身房，然后才收到账单（应计）。
In AQA Year 7 exams, definitions are often worth 1–2 marks. Always include a key characteristic. Instead of just writing ‘An asset is something a business owns’, write ‘An asset is a resource controlled by the business from which future economic benefits are expected to flow’. Teachers love the phrase ‘future economic benefits’!
在 AQA Year 7 考试中，定义题通常占 1–2 分。一定要包含一个关键特征。不要只写“资产是企业拥有的东西”，而要写“资产是由企业控制的、预期能带来未来经济收益的资源”。老师们喜欢“未来经济收益”这个短语！
Finally, practise, practise, practise. Use the end-of-chapter questions in your AQA textbook and ask a friend to test you on terms. Remember, accounting vocabulary is like a code – once you crack it, the whole subject becomes easier.
最后，练习，练习，再练习。使用 AQA 教材中的章末习题，让朋友考查你的术语掌握情况。记住，会计词汇就像一套密码——一旦你破解了它，整个学科就会变得更容易。
Published by TutorHao | Accounting Revision Series | aleveler.com
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